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The results indicated that the correlation between objectivity and financial reporting had a correlation coefficient of 0.578 that was statistically significant at 5% level of significance. The study results were similar to those by Voss (2018)in a study in Europe further lists aspects that may interfere with objectivity of the accounting process such as external pressures such as subordinate staff, managerial team, pressures to hide past mistakes in accounting, lack of independence and fear of losing job. These aspects could also further negatively affect the financial reporting aspects. In respect to the influence of the professional competence on the financial reporting, the results in Table 6.

Table 6 The results indicated that the correlation between objectivity and financial reporting had a correlation coefficient of 0.578 that was statistically significant at 5% level of significance. The study results were similar to those by Voss (2018)in a study in Europe further lists aspects that may interfere with objectivity of the accounting process such as external pressures such as subordinate staff, managerial team, pressures to hide past mistakes in accounting, lack of independence and fear of losing job. These aspects could also further negatively affect the financial reporting aspects. In respect to the influence of the professional competence on the financial reporting, the results in Table 6.

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Key: VSE=Very Small Extent, SE=Small Extent, ME=Moderate Extent, HE=High Extent, VHE=Very High Extent Effects Of Ethical Accounting Practices On Financial Reporting: A Survey Of Listed Firms In Kenya
Key: VSE=Very Small Extent, SE=Small Extent, ME=Moderate Extent, HE=High Extent, VHE=Very High Extent Effects Of Ethical Accounting Practices On Financial Reporting: A Survey Of Listed Firms In Kenya
Key: VSE=Very Small Extent, SE=Small Extent, ME=Moderate Extent, HE=High Extent, VHE=Very High Extent
Key: VSE=Very Small Extent, SE=Small Extent, ME=Moderate Extent, HE=High Extent, VHE=Very High Extent
Effects Of Ethical Accounting Practices On Financial Reporting: A Survey Of Listed Firms In Kenya
Effects Of Ethical Accounting Practices On Financial Reporting: A Survey Of Listed Firms In Kenya
The influence of confidentiality on the financial reporting was examined using five indicators that is security of accounting data, sharing of accounting information, accessibility of accounting data, number of handlers of accounting data, and storage of accounting data. The results were displayed in Table 4 as shown below.
The influence of confidentiality on the financial reporting was examined using five indicators that is security of accounting data, sharing of accounting information, accessibility of accounting data, number of handlers of accounting data, and storage of accounting data. The results were displayed in Table 4 as shown below.
Key: VSE=Very Small Extent, SE=Small Extent, ME=Moderate Extent, HE=High Extent. VHE=Very High Extent
Key: VSE=Very Small Extent, SE=Small Extent, ME=Moderate Extent, HE=High Extent. VHE=Very High Extent
The results displayed in Table7 shows that the achieved multiple linear regression correlation coefficient (R) was 0.795. According to Quinn and Keough (2002), the multi correlation provides the correlation between the observed values of the depend reporting) and the predicted values of the dependent variable (financial reporting of 0.795 indicates that t of the financial reporting. The correlation was also moderately strong going by relative to 1 which is t correlation and positive the achieved coefficien coefficient of determina to the cumulative effect here was a positive corre correlation are good for of determination (R Sq of the independent varia of this study examines he variability in tion checks on the variability in the dependent variable . The achieved va ation between the observed and erate strength of 7 further revealed t o Howell (2010), hat can be attribu he study. The results in Table uare) was 0.632. According ple linear regression ent variable (financial ue the predicted values he proximity of 0.795 he perfect correlation score. The results indicating mod he hat he ed bles. In this context, the coefficient of determination he financial reporting that is attributable to the cumulative effect of confidentiality, professional competence, objectivity, and integrity. The achieved score of 0.632 indicates that 63.2% of the variabil effect of confidentiality, professional competence , objectivity, and integrity. On t ity in the financial reporting was a result of the cumulative he other hand, 36.2% of the variability in the financial reporting was as a result of other variables not in this specific model. The study notes that the confidentiality, for a large portion of t (50%) of the variability he variability of of the financial re porting. professional competence, objectivity, and integrity account he financial reporting as the variability is more than half ee, [he study undertook a multiple linear regression analysis with a view of explaining the influence of objectivity, professional competence, integrity and confidentiality on the financial reporting of the listed firms. The linear regression analysis is ideal in this study as the likert-based questions measuring the variables as latent variables was transformed into composite variables that are Sontinuous in nature. The study was interested in five set of results that is linear regression correlation Soefficient (R), coefficient of determination (R Square), F statistics of ANOVA, beta coefficients of the variables, and the t statistics that was used as the test statistic for hypothesis testing. The results are presented in three tables that is Table7 below.
The results displayed in Table7 shows that the achieved multiple linear regression correlation coefficient (R) was 0.795. According to Quinn and Keough (2002), the multi correlation provides the correlation between the observed values of the depend reporting) and the predicted values of the dependent variable (financial reporting of 0.795 indicates that t of the financial reporting. The correlation was also moderately strong going by relative to 1 which is t correlation and positive the achieved coefficien coefficient of determina to the cumulative effect here was a positive corre correlation are good for of determination (R Sq of the independent varia of this study examines he variability in tion checks on the variability in the dependent variable . The achieved va ation between the observed and erate strength of 7 further revealed t o Howell (2010), hat can be attribu he study. The results in Table uare) was 0.632. According ple linear regression ent variable (financial ue the predicted values he proximity of 0.795 he perfect correlation score. The results indicating mod he hat he ed bles. In this context, the coefficient of determination he financial reporting that is attributable to the cumulative effect of confidentiality, professional competence, objectivity, and integrity. The achieved score of 0.632 indicates that 63.2% of the variabil effect of confidentiality, professional competence , objectivity, and integrity. On t ity in the financial reporting was a result of the cumulative he other hand, 36.2% of the variability in the financial reporting was as a result of other variables not in this specific model. The study notes that the confidentiality, for a large portion of t (50%) of the variability he variability of of the financial re porting. professional competence, objectivity, and integrity account he financial reporting as the variability is more than half ee, [he study undertook a multiple linear regression analysis with a view of explaining the influence of objectivity, professional competence, integrity and confidentiality on the financial reporting of the listed firms. The linear regression analysis is ideal in this study as the likert-based questions measuring the variables as latent variables was transformed into composite variables that are Sontinuous in nature. The study was interested in five set of results that is linear regression correlation Soefficient (R), coefficient of determination (R Square), F statistics of ANOVA, beta coefficients of the variables, and the t statistics that was used as the test statistic for hypothesis testing. The results are presented in three tables that is Table7 below.
Effects Of Ethical Accounting Practices On Financial Reporting: A Survey Of Listed Firms In Kenya The one-way ANOVA was used in this study for the purpose of testing on whether the regression model had predictive capacity of dependent variable using the independent variables. It thus checks on whether the regression model was good fit for data. The study used the F statistic as a test statistic to check on whether the regression model was good fit for data. In this context, Gujarati (2003) indicates that at 5% level of significance, the p value method can be used to test the good fit of data by testing the hypothesis H,: R=0, and with a decision being made to reject the stated null hypothesis if the achieved p value is less than 0.05. In the context of this study, the achieved p value is 0.000 and it being less than 0.05 led to the conclusion to reject the null hypothesis and conclude that the regression analysis is a good fit for data.
Effects Of Ethical Accounting Practices On Financial Reporting: A Survey Of Listed Firms In Kenya The one-way ANOVA was used in this study for the purpose of testing on whether the regression model had predictive capacity of dependent variable using the independent variables. It thus checks on whether the regression model was good fit for data. The study used the F statistic as a test statistic to check on whether the regression model was good fit for data. In this context, Gujarati (2003) indicates that at 5% level of significance, the p value method can be used to test the good fit of data by testing the hypothesis H,: R=0, and with a decision being made to reject the stated null hypothesis if the achieved p value is less than 0.05. In the context of this study, the achieved p value is 0.000 and it being less than 0.05 led to the conclusion to reject the null hypothesis and conclude that the regression analysis is a good fit for data.
Table 9: Regression Coefficients According to Loehlin (2013), the beta coefficient of the independent variables are used to demonstrate the increase in the dependent variable that is associated with a unit increase in the independent variable. In this context, the study results as revealed in Table9 showed that the achieved beta coefficients for objectivity, professional competence, integrity and confidentiality had beta coefficients of 0.264, 0.263, 0.299, and 0.228 respectively. This led to the stating of the regression equation as follows; The beta coefficients of the independent variables that are objectivity, professional competence, integrity, and confidentiality were examined and presented in Table9. The t statistics associated with the independent variables were also presented in Table9.
Table 9: Regression Coefficients According to Loehlin (2013), the beta coefficient of the independent variables are used to demonstrate the increase in the dependent variable that is associated with a unit increase in the independent variable. In this context, the study results as revealed in Table9 showed that the achieved beta coefficients for objectivity, professional competence, integrity and confidentiality had beta coefficients of 0.264, 0.263, 0.299, and 0.228 respectively. This led to the stating of the regression equation as follows; The beta coefficients of the independent variables that are objectivity, professional competence, integrity, and confidentiality were examined and presented in Table9. The t statistics associated with the independent variables were also presented in Table9.
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